A Case Study On Resource Disposal Disclosure Of Information For ZSH Company

In recent years,society has paid more and more attention to the environment.For some companies,environmental and social responsibility cannot be ignored.In the past ten years,various domestic and international energy industry environmental accidents have occurred frequently,which has had a natural impact on society.As we all know,a company's financial report is the only way for most stakeholders to understand the company's performance and make judgments from the information.The company's financial report not only contains information on its financial status,but also the company's environmental responsibility to customers,employees,communities and the company itself.The abandonment of resources will lead to an increase in the company's future debt,especially for the energy industry.After the use of resources through R&D,production and operation,the company will also have to bear the necessary costs of dismantling and restoration.The purpose of this paper is to explore the practical practices and influencing factors of corporate resource abandonment information disclosure in the oil and gas industry,and can give some guidance.First of all,this paper explores the significance of this research from the perspective of the development and status quo of resource discarding information disclosure at home and abroad.Secondly,it discusses the influencing factors of corporate resource abandonment information disclosure and how to improve the information disclosure by improving accounting standards and laws and regulations.Then take Sinopec as an example to conduct a case study,introduce the problems and related influencing factors of resource abandonment information disclosure,and propose a method to improve the disclosure of resource abandonment information.Finally,the author summarizes the full text and proposes future prospects,provides some suggestions for relevant standards-setting bodies,strengthens the environment required for voluntary disclosure,and provides real and reliable resource abandonment information for the public,stakeholders and financial information users.